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Amend A 2010 Tax Return

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Amend A 2010 Tax Return

Amend a 2010 tax return Index A Archer MSAs, Archer MSAs, Employment taxes. Amend a 2010 tax return Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. Amend a 2010 tax return Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. Amend a 2010 tax return , Excess contributions. Amend a 2010 tax return 5498–SA, Form 8889. Amend a 2010 tax return , Reporting Contributions on Your Return 8853, Additional tax. Amend a 2010 tax return , Filing Form 8853 8889, Form 8889. Amend a 2010 tax return , Additional tax. Amend a 2010 tax return , Filing Form 8889 Free tax services, Free help with your tax return. Amend a 2010 tax return H Health plans, high deductible, High deductible health plan (HDHP). Amend a 2010 tax return , High deductible health plan (HDHP). Amend a 2010 tax return Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. Amend a 2010 tax return Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. Amend a 2010 tax return Distributions from, Distributions From an HSA Last-month rule, Last-month rule. Amend a 2010 tax return Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). Amend a 2010 tax return , High deductible health plan (HDHP). Amend a 2010 tax return M Medical expenses, qualified, Qualified medical expenses. Amend a 2010 tax return , Qualified medical expenses. Amend a 2010 tax return , Qualified medical expenses. Amend a 2010 tax return , Qualified medical expenses. Amend a 2010 tax return Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. Amend a 2010 tax return Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). Amend a 2010 tax return Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. Amend a 2010 tax return T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. Amend a 2010 tax return Qualified HSA funding distribution, Funding distribution – testing period. Amend a 2010 tax return TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Amend a 2010 tax return 19. Amend a 2010 tax return   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. Amend a 2010 tax return This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. Amend a 2010 tax return Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Amend a 2010 tax return However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Amend a 2010 tax return For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Amend a 2010 tax return This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Amend a 2010 tax return Table 19-1 summarizes the features of the student loan interest deduction. Amend a 2010 tax return Table 19-1. Amend a 2010 tax return Student Loan Interest Deduction at a Glance Do not rely on this table alone. Amend a 2010 tax return Refer to the text for more details. Amend a 2010 tax return Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. Amend a 2010 tax return Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. Amend a 2010 tax return Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Amend a 2010 tax return Time limit on deduction You can deduct interest paid during the remaining period of your student loan. Amend a 2010 tax return Phaseout The amount of your deduction depends on your income level. Amend a 2010 tax return Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Amend a 2010 tax return It includes both required and voluntary interest payments. Amend a 2010 tax return Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. Amend a 2010 tax return Loans from the following sources are not qualified student loans. Amend a 2010 tax return A related person. Amend a 2010 tax return A qualified employer plan. Amend a 2010 tax return Exceptions. Amend a 2010 tax return   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. Amend a 2010 tax return An individual can be your dependent even if you are the dependent of another taxpayer. Amend a 2010 tax return An individual can be your dependent even if the individual files a joint return with a spouse. Amend a 2010 tax return An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Amend a 2010 tax return    Reasonable period of time. Amend a 2010 tax return   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Amend a 2010 tax return   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Amend a 2010 tax return The expenses relate to a specific academic period. Amend a 2010 tax return The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Amend a 2010 tax return   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. Amend a 2010 tax return Academic period. Amend a 2010 tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Amend a 2010 tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Amend a 2010 tax return Eligible student. Amend a 2010 tax return   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Amend a 2010 tax return Enrolled at least half-time. Amend a 2010 tax return   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Amend a 2010 tax return   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Amend a 2010 tax return However, the standard may not be lower than any of those established by the U. Amend a 2010 tax return S. Amend a 2010 tax return Department of Education under the Higher Education Act of 1965. Amend a 2010 tax return Related person. Amend a 2010 tax return   You cannot deduct interest on a loan you get from a related person. Amend a 2010 tax return Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Amend a 2010 tax return ), Your lineal descendants (children, grandchildren, etc. Amend a 2010 tax return ), and Certain corporations, partnerships, trusts, and exempt organizations. Amend a 2010 tax return Qualified employer plan. Amend a 2010 tax return   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Amend a 2010 tax return Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Amend a 2010 tax return They include amounts paid for the following items. Amend a 2010 tax return Tuition and fees. Amend a 2010 tax return Room and board. Amend a 2010 tax return Books, supplies, and equipment. Amend a 2010 tax return Other necessary expenses (such as transportation). Amend a 2010 tax return The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Amend a 2010 tax return Eligible educational institution. Amend a 2010 tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amend a 2010 tax return S. Amend a 2010 tax return Department of Education. Amend a 2010 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend a 2010 tax return   Certain educational institutions located outside the United States also participate in the U. Amend a 2010 tax return S. Amend a 2010 tax return Department of Education's Federal Student Aid (FSA) programs. Amend a 2010 tax return   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Amend a 2010 tax return   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Amend a 2010 tax return The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Amend a 2010 tax return    The educational institution should be able to tell you if it is an eligible educational institution. Amend a 2010 tax return Adjustments to qualified education expenses. Amend a 2010 tax return   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). Amend a 2010 tax return See chapter 4 of Publication 970 for details. Amend a 2010 tax return Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. Amend a 2010 tax return Loan origination fee. Amend a 2010 tax return   In general, this is a one-time fee charged by the lender when a loan is made. Amend a 2010 tax return To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Amend a 2010 tax return A loan origination fee treated as interest accrues over the life of the loan. Amend a 2010 tax return Capitalized interest. Amend a 2010 tax return    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Amend a 2010 tax return Interest on revolving lines of credit. Amend a 2010 tax return   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Amend a 2010 tax return See Qualified Education Expenses , earlier. Amend a 2010 tax return Interest on refinanced student loans. Amend a 2010 tax return   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Amend a 2010 tax return If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Amend a 2010 tax return Voluntary interest payments. Amend a 2010 tax return   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Amend a 2010 tax return Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. Amend a 2010 tax return Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Amend a 2010 tax return Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Amend a 2010 tax return Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Amend a 2010 tax return For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. Amend a 2010 tax return Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Amend a 2010 tax return Your filing status is any filing status except married filing separately. Amend a 2010 tax return No one else is claiming an exemption for you on his or her tax return. Amend a 2010 tax return You are legally obligated to pay interest on a qualified student loan. Amend a 2010 tax return You paid interest on a qualified student loan. Amend a 2010 tax return Interest paid by others. Amend a 2010 tax return   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Amend a 2010 tax return See chapter 4 of Publication 970 for more information. Amend a 2010 tax return No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). Amend a 2010 tax return How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Amend a 2010 tax return However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Amend a 2010 tax return You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Amend a 2010 tax return For details on figuring your MAGI, see chapter 4 of Publication 970. Amend a 2010 tax return How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. Amend a 2010 tax return However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. Amend a 2010 tax return To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. Amend a 2010 tax return Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Amend a 2010 tax return For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Amend a 2010 tax return Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Amend a 2010 tax return However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Amend a 2010 tax return For information on allocating payments between interest and principal, see chapter 4 of Publication 970. Amend a 2010 tax return To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. Amend a 2010 tax return Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Amend a 2010 tax return You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Amend a 2010 tax return The qualified expenses must be for higher education, as explained later under What Expenses Qualify . Amend a 2010 tax return The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Amend a 2010 tax return Table 19-2 summarizes the features of the tuition and fees deduction. Amend a 2010 tax return You may be able to take a credit for your education expenses instead of a deduction. Amend a 2010 tax return You can choose the one that will give you the lower tax. Amend a 2010 tax return See chapter 35, Education Credits, for details about the credits. Amend a 2010 tax return Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Amend a 2010 tax return Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Amend a 2010 tax return You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. Amend a 2010 tax return You paid the education expenses for an eligible student. Amend a 2010 tax return The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. Amend a 2010 tax return Qualified education expenses are defined under What Expenses Qualify . Amend a 2010 tax return Eligible students are defined later under Who Is an Eligible Student . Amend a 2010 tax return Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Amend a 2010 tax return Your filing status is married filing separately. Amend a 2010 tax return Another person can claim an exemption for you as a dependent on his or her tax return. Amend a 2010 tax return You cannot take the deduction even if the other person does not actually claim that exemption. Amend a 2010 tax return Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Amend a 2010 tax return You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Amend a 2010 tax return More information on nonresident aliens can be found in Publication 519, U. Amend a 2010 tax return S. Amend a 2010 tax return Tax Guide for Aliens. Amend a 2010 tax return You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. Amend a 2010 tax return However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. Amend a 2010 tax return Table 19-2. Amend a 2010 tax return Tuition and Fees Deduction at a Glance Do not rely on this table alone. Amend a 2010 tax return Refer to the text for more details. Amend a 2010 tax return Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. Amend a 2010 tax return Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. Amend a 2010 tax return For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. Amend a 2010 tax return What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Amend a 2010 tax return What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Amend a 2010 tax return Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. Amend a 2010 tax return Payments with borrowed funds. Amend a 2010 tax return   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Amend a 2010 tax return Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Amend a 2010 tax return Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Amend a 2010 tax return Student withdraws from class(es). Amend a 2010 tax return   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Amend a 2010 tax return Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amend a 2010 tax return Eligible educational institution. Amend a 2010 tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amend a 2010 tax return S. Amend a 2010 tax return Department of Education. Amend a 2010 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend a 2010 tax return The educational institution should be able to tell you if it is an eligible educational institution. Amend a 2010 tax return   Certain educational institutions located outside the United States also participate in the U. Amend a 2010 tax return S. Amend a 2010 tax return Department of Education's Federal Student Aid (FSA) programs. Amend a 2010 tax return Academic period. Amend a 2010 tax return    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. Amend a 2010 tax return If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. Amend a 2010 tax return Related expenses. Amend a 2010 tax return   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amend a 2010 tax return Prepaid expenses. Amend a 2010 tax return   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. Amend a 2010 tax return See Academic period, earlier. Amend a 2010 tax return For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. Amend a 2010 tax return    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. Amend a 2010 tax return No Double Benefit Allowed You cannot do any of the following. Amend a 2010 tax return Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Amend a 2010 tax return Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Amend a 2010 tax return Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Amend a 2010 tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Amend a 2010 tax return See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. Amend a 2010 tax return Deduct qualified education expenses that have been paid with tax-free interest on U. Amend a 2010 tax return S. Amend a 2010 tax return savings bonds (Form 8815). Amend a 2010 tax return See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Amend a 2010 tax return Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. Amend a 2010 tax return See Adjustments to qualified education expenses, later. Amend a 2010 tax return Adjustments to qualified education expenses. Amend a 2010 tax return   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Amend a 2010 tax return The result is the amount of adjusted qualified education expenses for each student. Amend a 2010 tax return Tax-free educational assistance. Amend a 2010 tax return   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. Amend a 2010 tax return See Academic period, earlier. Amend a 2010 tax return   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amend a 2010 tax return Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. Amend a 2010 tax return However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Amend a 2010 tax return 970, chapter 1. Amend a 2010 tax return The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Amend a 2010 tax return 970, chapter 1. Amend a 2010 tax return You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. Amend a 2010 tax return For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. Amend a 2010 tax return 970. Amend a 2010 tax return Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. Amend a 2010 tax return This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Amend a 2010 tax return If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Amend a 2010 tax return If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Amend a 2010 tax return Refunds. Amend a 2010 tax return   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. Amend a 2010 tax return See chapter 6 of Pub. Amend a 2010 tax return 970 for more information. Amend a 2010 tax return Some tax-free educational assistance received after 2013 may be treated as a refund. Amend a 2010 tax return See Tax-free educational assistance, earlier. Amend a 2010 tax return Refunds received in 2013. Amend a 2010 tax return    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Amend a 2010 tax return Refunds received after 2013 but before your income tax return is filed. Amend a 2010 tax return   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Amend a 2010 tax return Refunds received after 2013 and after your income tax return is filed. Amend a 2010 tax return   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. Amend a 2010 tax return See chapter 6 of Pub. Amend a 2010 tax return 970 for more information. Amend a 2010 tax return Coordination with Coverdell education savings accounts and qualified tuition programs. Amend a 2010 tax return    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Amend a 2010 tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Amend a 2010 tax return Amounts that do not reduce qualified education expenses. Amend a 2010 tax return   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Amend a 2010 tax return   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Amend a 2010 tax return The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. Amend a 2010 tax return The use of the money is not restricted. Amend a 2010 tax return Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Amend a 2010 tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Amend a 2010 tax return Sports, games, hobbies, and noncredit courses. Amend a 2010 tax return   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Amend a 2010 tax return However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Amend a 2010 tax return Comprehensive or bundled fees. Amend a 2010 tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. Amend a 2010 tax return If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Amend a 2010 tax return The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Amend a 2010 tax return See How Do You Figure the Deduction , later, for more information about Form 1098-T. Amend a 2010 tax return Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). Amend a 2010 tax return Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Amend a 2010 tax return Table 19-3 summarizes who can claim the deduction. Amend a 2010 tax return How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Amend a 2010 tax return For details on figuring your MAGI, see chapter 6 of Publication 970. Amend a 2010 tax return How Do You Figure the Deduction Figure the deduction using Form 8917. Amend a 2010 tax return To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Amend a 2010 tax return Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Amend a 2010 tax return To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. Amend a 2010 tax return Table 19-3. Amend a 2010 tax return Who Can Claim a Dependent's Expenses Do not rely on this table alone. Amend a 2010 tax return See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. Amend a 2010 tax return IF your dependent is an eligible student and you. Amend a 2010 tax return . Amend a 2010 tax return . Amend a 2010 tax return AND. Amend a 2010 tax return . Amend a 2010 tax return . Amend a 2010 tax return THEN. Amend a 2010 tax return . Amend a 2010 tax return . Amend a 2010 tax return claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Amend a 2010 tax return Your dependent cannot take a deduction. Amend a 2010 tax return claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Amend a 2010 tax return do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Amend a 2010 tax return do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Amend a 2010 tax return Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. Amend a 2010 tax return If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Amend a 2010 tax return However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. Amend a 2010 tax return You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. Amend a 2010 tax return Eligible educator. Amend a 2010 tax return   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Amend a 2010 tax return Qualified expenses. Amend a 2010 tax return   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Amend a 2010 tax return An ordinary expense is one that is common and accepted in your educational field. Amend a 2010 tax return A necessary expense is one that is helpful and appropriate for your profession as an educator. Amend a 2010 tax return An expense does not have to be required to be considered necessary. Amend a 2010 tax return   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Amend a 2010 tax return   You must reduce your qualified expenses by the following amounts. Amend a 2010 tax return Excludable U. Amend a 2010 tax return S. Amend a 2010 tax return series EE and I savings bond interest from Form 8815. Amend a 2010 tax return See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Amend a 2010 tax return Nontaxable qualified tuition program earnings or distributions. Amend a 2010 tax return See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. Amend a 2010 tax return Nontaxable distribution of earnings from a Coverdell education savings account. Amend a 2010 tax return See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. Amend a 2010 tax return Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. Amend a 2010 tax return Prev  Up  Next   Home   More Online Publications